TMI BlogTax on income referred to in section 102 or 103 or 104 or 105 or 106.X X X X Extracts X X X X X X X X Extracts X X X X ..... n of income furnished under section 263; or (b) determined by the Assessing Officer includes any income referred to in any of the said sections, if such income is not covered under clause (a), the income-tax payable shall be the aggregate of- (i) income-tax calculated on the income referred to in clauses (a) and (b), at the rate of 60%; and (ii) income-tax with which the assessee would have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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